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trustee. Significantly, Deschutes made no attempt to explain the
patent discrepancies in the two purported trust documents--
particularly the change in identity of the trust “creator” and
the change in identity of the trustees. We note further that
although 1994 version of the trust instrument required a minimum
of two trustees, the 1997 version required only one trustee.
As if the foregoing were not sufficiently confusing, yet
another purported settlor of Deschutes Road, a Robin Morgan, is
identified in “First Minutes” received by respondent from Robert
Hogue. Other “Minutes”, described supra G. of the Background
section of this opinion, muddle the matter further.
In the absence of any persuasive basis for concluding that
Robert Hogue was duly appointed as the trustee of Deschutes Road,
we shall dismiss this case for lack of jurisdiction consistent
with respondent’s motion, as supplemented. See Bella Vista
Chiropractic Trust v. Commissioner, T.C. Memo. 2003-8.
All of the arguments and contentions that have not been
analyzed herein have been considered, but they do not require any
further discussion.
In order to give effect to the foregoing,
An appropriate order will be
entered.
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Last modified: May 25, 2011